New York 2025-2026 Regular Session

New York Senate Bill S09376

Introduced
3/6/26  
Refer
3/6/26  
Engrossed
5/28/26  

Caption

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

Impact

The adoption of S09376 is likely to have a significant impact on local economic conditions and funding mechanisms within Lancaster. By allowing the town to generate additional tax revenue from visitors staying in local accommodations, the bill aims to enhance municipal budgets and support local initiatives. The tax is structured such that it applies solely to transient guests and explicitly excludes permanent residents, thus targeting those who contribute to the local economy through tourism. This could potentially lead to improved funding for public services, infrastructure maintenance, and community development projects.

Summary

Bill S09376 aims to authorize the town of Lancaster, located in Erie County, to impose an occupancy tax not exceeding three percent on hotel and motel rentals. This new tax is intended to offer Lancaster a revenue source that can be utilized for various local purposes. The bill explicitly permits the town to adopt laws that would impose this additional tax, clarifying the definition of accommodations included within the scope of this regulation to encompass hotels, motels, bed and breakfasts, and tourist facilities. The imposition of this tax is seen as a means to enhance local funding for community services and projects.

Contention

Potential contention surrounding Bill S09376 may arise from the implications of imposing an additional tax on short-term lodging stays. Local business owners and tourism stakeholders could express concerns regarding the competitiveness of Lancaster as a destination if accommodation costs increase. There may be debates on the balance between generating necessary revenue through tourism and ensuring that local lodging prices remain attractive to visitors. Furthermore, discussions around how effectively the revenues generated from this tax would address local needs and priorities could arise during legislative deliberations.

Companion Bills

NY A10982

Same As Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

Previously Filed As

NY A10982

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

NY S09850

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY A10932

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY S08269

Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

NY A08776

Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

NY S09157

Authorizes the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY A10228

Authorizes the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY S07836

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

NY A08347

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

NY A11126

Authorizes the town of Minisink to impose a hotel and motel tax at a rate of five percent.

Similar Bills

No similar bills found.